9911796707
TMI Blog2024 (7) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits - mismatch between the petitioner's GSTR 3B returns and the GSTR 9/9C returns and Form 26AS - HELD THAT:- On examining the impugned order, it is evident that the tax proposal relates to the mismatch between the petitioner's GSTR 3B returns and the GSTR 9/9C returns, on the one hand, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Mr. P. Rajkumar For the Respondents : Mr. C.harsha Raj Addl. Govt. Pleader ORDER An order in original dated 28.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. By asserting that the petitioner was unaware of proceedings culminating in the impugned assessment order because the show cause notice and other communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.Harsha Raj, learned Additional Government Pleader, accepts notice for the first respondent. He submits that principles of natural justice were complied with by issuing notice in Form ASMT 10 dated 05.07.2023, show cause notice dated 07.08.2023 and a personal hearing notice on 15.09.2023. 5. On examining the impugned order, it is evident that the tax proposal relates to the mismatch between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. On receipt of the petitioner's reply and on being satisfied that 10% of the disputed tax demand was received, the first respondent is directed to provide a reasonable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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